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Apportionment of compensation annuities.
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48.—(1) On or before the 15th day of July in every year the Minister shall make in respect of every compensation annuity payable in that year a draft order (in this Part of this Act called an apportionment order) apportioning such compensation annuity in the following manner amongst all the persons who on the 1st day of July in that year were the holders of licences then in force in respect of premises situate in the licensing area, that is to say, by apportioning to every such person a sum bearing the same proportion to the excise duty paid or payable in respect of the licensing year then current by such person or his predecessor for the licence then held by him as the amount of such compensation annuity bears to the total amount of all excise duties paid in respect of such licensing year by all such persons or their predecessors for the licences then held by them respectively.
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(2) On the 15th day of July in every year or within one week thereafter the Minister shall deposit a copy of every draft apportionment order prepared in that year in some convenient place in the licensing area and shall publish in two or more newspapers circulating in the licensing area notice of the making of such draft apportionment order and of such deposit thereof and of the times at which the same may be inspected.
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(3) Every draft apportionment order deposited under the foregoing sub-section shall continue so deposited for one month and during such month may be inspected during at least five hours on every day not being a Saturday, Sunday, or public holiday, by any officer of customs and excise and by any person on whom any sum is apportioned by such draft apportionment order and by any person who is the holder of a licence then in force in respect of premises in the licensing area.
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(4) Any person on whom any sum is apportioned by a draft apportionment order may at any time between the date of the deposit under this section of such draft apportionment order and the next following 20th day of August object, by letter or notice in writing sent to the Minister, to such draft apportionment order on any one or more of the following grounds, that is to say:—
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(a) that the amount apportioned on him or on any other person by such draft apportionment order is incorrect,
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(b) that he should not be included in such draft apportionment order,
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(c) that any person not included in such draft apportionment order should be included therein.
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(5) The Minister shall consider every such objection so sent to him and shall on or before the 15th day of September make such amendments (if any) in the draft apportionment order to which the objection relates as appear to him on such consideration to be necessary.
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(6) On the 15th day of September in every year every draft apportionment order prepared in that year shall become final, if amended under the foregoing sub-section, as so amended or, if not so amended, in the form in which it was when deposited under this section.
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(7) In this section the expression “the licensing area” means the licensing area out of which the compensation annuity to which the draft apportionment order relates is payable under this Act.
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